Steuer: Finanzamt fordert Steuer – obwohl der Erbe leer ausgeht
Selbst wenn ein Erbe erst spät von seinem Anspruch erfährt und leer ausgeht, fällt Erbschaftsteuer an. Der Bundesfinanzhof klärte, wieso das so ist – und welche Ausnahmen es gibt.
The German tax authorities demand taxes on inheritance, even when the heir ends up with nothing. According to the Federal Finance Court decision (II R 1/22), the Bundesfinanzhof clarified that the tax authorities can still demand inheritance tax in such cases. The deceased, who passed away in 2006, had initially planned differently.
He had left a handwritten will, designating a man, his mother, and another woman as heirs, with the estate to be divided equally among them. However, upon the deceased's death, the legal heirs of the deceased applied to the competent district court for an estate certificate. As the court was unaware of the will's content, the estate certificate only listed the legal heirs, each with a half share.
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- Steuer: Finanzamt fordert Steuer – obwohl der Erbe leer ausgeht handelsblatt.com
